Applicability of Circular 136/06/2020 on GST Refund
This query is : Resolved
26 June 2020
Hi All,
We have filed GST Refund application for the period April 2018 - July 2018 on 21st March 2020. After verification GST officer raised deficiency memo on 28th May 2020 with following reason, and requested to file a fresh application.
1. Statement of Invoice not readable
2. GSTR 2A documents uploaded is not readable
We have filed fresh application on 17/06/2020. Last day,we had a telephonic conversation with GST officer and he informed us that, he is going to issue deficiency memo again and the reason is that , we have uploaded Electronic Credit Ledger for the period Apr'18-Jul'18 only instead ECL till date. And we are not able to file a fresh application once again as the 2 year time period already expired in case of April and May 18.
If the department issued a deficiency memo, Is it possible to file a fresh application ?
Is Circular No 136/06/2020 (Point 11) is applicable in this case?
Kindly suggest
Thanks
Circular no 136/06/2020 point 11
11. The time limit for compliance of some of the provisions of the CGST Act is falling during the lock-down period announced by the Government. What should the taxpayer do?
Vide notification No. 35/2020- Central Tax, dated 03.04.2020, issued under the provisions of 168A of the CGST Act, except for few provisions covered in exclusion clause, any time limit for completion or compliance of any action which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, has been extended to 30th day of June, 2020.
We have filed GST Refund application for the period April 2018 - July 2018 on 21st March 2020. After verification GST officer raised deficiency memo on 28th May 2020 with following reason, and requested to file a fresh application.
1. Statement of Invoice not readable
2. GSTR 2A documents uploaded is not readable
We have filed fresh application on 17/06/2020. Last day,we had a telephonic conversation with GST officer and he informed us that, he is going to issue deficiency memo again and the reason is that , we have uploaded Electronic Credit Ledger for the period Apr'18-Jul'18 only instead ECL till date. And we are not able to file a fresh application once again as the 2 year time period already expired in case of April and May 18.
If the department issued a deficiency memo, Is it possible to file a fresh application ?
Is Circular No 136/06/2020 (Point 11) is applicable in this case?
Kindly suggest
Thanks
Circular no 136/06/2020 point 11
11. The time limit for compliance of some of the provisions of the CGST Act is falling during the lock-down period announced by the Government. What should the taxpayer do?
Vide notification No. 35/2020- Central Tax, dated 03.04.2020, issued under the provisions of 168A of the CGST Act, except for few provisions covered in exclusion clause, any time limit for completion or compliance of any action which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020, and where completion or compliance of such action has not been made within such time, has been extended to 30th day of June, 2020.
26 June 2020
Difficult to answer in the absence of information regarding the reason for filing refund.However, if only deficiency is ECL then that is anyway available to the department anytime.
Aparently, in my opinion,you should also be eligible for the benefit of the circular.
Aparently, in my opinion,you should also be eligible for the benefit of the circular.
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26 June 2020
Dear Sir,
as per my view as per circular No.125 master circular on refund provides that if any deficiency memo is issued, fresh refund application can be filed after correcting the deficiencies. Proper officer cannot issue further deficiency memo of the same deficiency. If deficiency is separate than the old one, there is another option for filing the fresh application but within time limit of 02 years.
Now as per noti.no.35/2020-central tax if any due date is expiring between 20th day of March, 2020 to the 29th day of June, 2020, then the extended date will be applicable i.e. 30.06.2020. you may file the fresh refund applicaiton by 30.06.2020 correcting the deficiency as per my view.
as per my view as per circular No.125 master circular on refund provides that if any deficiency memo is issued, fresh refund application can be filed after correcting the deficiencies. Proper officer cannot issue further deficiency memo of the same deficiency. If deficiency is separate than the old one, there is another option for filing the fresh application but within time limit of 02 years.
Now as per noti.no.35/2020-central tax if any due date is expiring between 20th day of March, 2020 to the 29th day of June, 2020, then the extended date will be applicable i.e. 30.06.2020. you may file the fresh refund applicaiton by 30.06.2020 correcting the deficiency as per my view.
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10 July 2020
Dear Sir @Lakhraj Sood @Pawan Kumar , We got the benefit of the circular,Thanks a lot for the advice.
11 July 2020
CBIC has further extended this date as 31.08.2020 vide not no. 55/2020-central tax dated 27.06.2020.
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